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1914a 
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REPORTS BY THE 

CIVIL SERVICE COMMISSION 

CITY OF CHICAG0==I9I4 



BUDGET OF EDUCATIONAL 
ESTIMATES AND EXPENDITURES 
BOARD OF EDUCATION 



AUG 14 \9^^ 



Reports on the 
Budget of Educational 
Estimates and Expenditures 
Board of Education 
City of Chicago 



Educational Budget Prepared by the Efficiency 
Division of the City Civil Service Commission. 
At the request of Peter Reinberg, President; Mrs. 
Ella Flagg Young, Supt. of Schools; and Lewis E. 
Larson, Secretary of the Board of Education, 

FEBRUARY 27, 1914 to MAY 2, 1914. 



CIVIL SERVICE COMMISSION 

City of (^^icago. 
H. M. CAMPBELL, 
ELTON LOWER, 
JOHN J. FLYNN, 

Commissioners. 

EFFICIENCY DIVISION 
CIVIL SERVICE COMMISSION 
JAMES MILES 
J. L. JACOBS 






JOHN F. HIGGINS 

PRINTER AND BINDER 



376-382 MONROE STREET 
CHICAGO. ILLINOIS 



i TABLE OF CONTENTS 

i ■ 

R?]PORT ON EDUCATIONAL BUDGET ^^'^l 

CLASSIFICATION OF STANDARD ACCOUNTS 11 

REPORT ON PROCEDURE IN PREPARATION OF BUDGETS AND ACCOUNT- 
ING CONTROL If) 

RULES GOVERNING COMPENSATION OF CIVIL SERVICE PROCEDURE. ... 24 

BOARD ORDER ON THE PASSAGE OF THE EDUCATIONAL BUDGET 26 

ESTIMATED REVENUES, EDUCATION ACCOUNT 1914 27 

SUMMARY 01' ESTIMATES AND EXPENDITURES BY UNITS OF ORGANIZA- 
TION AND DIVISIONS 28 

SUMMARY OF ESTIMATES AND EXPENDITURES BY FUNCTIONS AND 

SPECIAL ACTIVITIES 29 

SUMMARY OF ESTIMATES AND EXPENDITURES BY CHARACTER OF EX- 
PENDITURES AND STANDARD ACCOUNTS 30 

' BOARD OF EDUCATION— GENERAL 31 

ADMINISTRATION DEPARTMENT— 

President's Ofiice 33 

Secretary's Office 33 

Bureau of Audit 34 

EDUCATION DEPARTMENT— 

Executive and General Supervision 35 

Bureau of Examinations 36 

Bureau of Child Study. 3- 

Bureau of Compulsory Education 37 

Chicago Normal College — 60 38 

HIGH SCHOOLS— 

Austin High — 81 ^q 

Schurz High — 98 ^2 

ELEMENTARY SCHOOLS— 

Adams — 125 /^6 

Agassiz — 126 48 



REPORT ON 

BUDGET OF EDUCATIONAL EXPENDITURES 

BOARD OF EDUCATION— CITY OF CHICAGO 



April 10, 1914. 
Honorable Peter Reinberg, President, 
Mrs. Ella Flagg Young, Superintendent of Schools, and 
Mr. Leivis E. Larson, Secretary, 
Board of Education, City of Chicago: 

Gentlemen and Madam — In accordance with your request of recent date, the 
Commission transmits herewith definite budget statements of the estimated ex- 
penditures from the educational fund for the first half year of 1914, as prepared 
by the efficiency division of this Commission. These budget statements are based 
upon the expenditures for the calendar year 1913, and the departmental esti- 
mates furnished the Committee on Finance of your Board by the Superintendent 
of Schools and the Secretary of the Board of Education. 

The expenditures for the various activities of the Board of Education have 
been classified under standard accounts. The definitions and content of these 
standard accounts which are to be used in the preparation of estimates and the 
classification of expenditures are included as an appendix to this report. 

REQUEST OF THE BOARD OF EDUCATION 

On February 27th, 1914, this Commission received the following communi- 
cation from your Honorable Board: 

Honorable Civil Service Commission, 
City of Chicago: 

Gentlemen — The undersigned have been unanimously direcked 
by the Committee on Finance of the Board of Education, and in- 
formally by practically all of the members of the Board, to ask your 
Commission to have its Efficiency Division prepare a scientific budget 
of educational expenditures for the year 1914 based upon the esti- 
mates which have been received by said Committee on Finance from 
the Superintendent of Schools and the Secretary of the Board of 
Education. 

The estimate for teachers' salaries were computed originally on 
the salary schedules in force during 1913, and the Superintendent of 
Schools estimated the increase necessary to pay salaries under new 
schedules which were adopted at the last meeting of the Board cov- 
ering elementary teachers and principals, and for high school teach- 
ers under schedules adopted February 4, 1914. The request of the 
Finance Committee above referred to covers only the scientific classi- 
fication or arrangement of the various items as contained in the esti- 



G 

mates furnished by the Superintendent of Schools and the Secretary 
of the Board, the amounts available having been determined by the 
proper Board officials'. 

Will you kindly advise as soon as possible whether your Com- 
mission will comply with the request of the Finance Committee as 
indicated above? We assure you that your Efficiency Division will 
have the fullest co-operation of all of the heads of departments and 
officials of the Board of Education, and also access to all records of 
the Board showing expenditures for the year 1913 and prior thereto. 

Yours respectfully, 
(Signed) Peter Reinberg, 

President, Board of Education. 
(Signed) Lewis E. Larson, 

Secretary, Board of Education. 

On the same date the Commission replied as follows: 
Honorable Peter Reinberg, President, 
Board of Education, Chicago, Illinois: 

Dear Sir — The Commission begs to acknowledge receipt of yours 
of the 27th instant asking this Commission "to have its efficiency 
division prepare a scientilic budget of educational expenses for the 
year 1914, based upon the estimates which have been received by 
said Committee on Finance from the Superintendent of Schools and 
the Secretary of the Board of Education," further stating that the 
"request of the Finance Committee above referred to covers only the 
scientific classification or arrangement of the various items as con- 
tained in the estimates," and that it will not include any investiga- 
tion or suggestions regarding the amounts of the estimates or of the 
items thereof. 

Unquestionably the element of time enters largely into this 
problem, which is in fact an attempt to do within a comparatively 
short time what properly would require months in order to attain 
the best results. 

Nevertheless the Commission has directed its efficiency division 
to co-operate with the Board, its Finance Committee, yourself and 
the responsible officials of the Board in this connection. 

Owing to the urgency of the work extra help beyond the finan- 
cial limitations of the Commission will probably be required, and the 
Commission assumes that the cost of this will be borne by the 
Board. 

Yours very truly, 

CIVIL SERVICE COMMISSION, 
CITY OF CHICAGO. 
» (Signed) Elton Lower, 

John J. Flynn, 
Commissioners. 

On February 27, 1914, the Commission addressed the following communica- 
tion to Mrs. Ella Flagg Young, Superintendent of Schools, in answer to the com- 
munication received from her on February 18, 1914, a copy of which also follows; 
Mrs. Ella Flagg Young, Superintendent of Schools, 
Board of Education, Chicago, Illinois: 

Dear Madam — Our Mr. Jacobs has handed the Commission your 
favor of the 18th instant with respect to the 1914 budget for the edu- 
cational division. 

Your request has been joined in by the President, Secretary and 
the Finance Committee. The efficiency division has been directed to 



undertake this work so far as possible owing to ttie shortness of the 
time allowed. Carbon copy of letter written today to the President 
of the Board is enclosed herewith for your information. 

Yours very truly, 

CIVIL SERVICE COMMISSION, 
CITY OF CHICAGO. 
(Signed) Elton Lower, 

John J. Flynn, 
Commissioners. 
Mr. J. L. Jacobs, 
Efficiency Engineer of Chicago, 
Civil Service Commission, Chicago: 

My Dear Mr. Jacobs — It is my desire to make the budget for the 
Education Division of the Chicago public schools conform to the gen- 
eral principles underlying the budget prepared under your direction 
for the Committee on Finance of the City Council. I sincerely trust 
that you will accept the invitation extended you by the Board of 
Education to review and make all suggestions necessary in regard to 
the form and content of the budget for the Educational Division. 

It will be a great .pleasure to me to learn through you the 
methods and principles which would make our budget conform more 
closely to that ideal budget referred to above. 

Yours very truly, 
(Signed) Ella Flagg Young, 

Superintendent of Schools. 

SCOPE OF REPORT 

In compliance with the above requests, the Commission directed the efficiency 
division to make an analysis of the details connected with the preparation of a 
definite and scientific budget for the estimated and actual expenditures from the 
educational fund of the Board of Education. 

After preliminary study of the scope of the requested investigation had been 
made and upon urgent requests that the budget be completed and presented to 
your Board within as short a time as possible, it was decided to include in this 
report only the schedule of standard accounts used in the preparation of the bud- 
get, and complete statements of the revenues and the estimated and actual ex- 
penditures from the educational fund of the Board of Education. Matters 
relative to the system necessary in keeping the record of the expenditures, the 
instructions for preparing estimates and keeping within the expenditures in ac- 
cordance with budget allowances, the condition of- the educational and build- 
ing funds and the relation between revenues and expenditures will be included 
in a subsequent report. 

The budget statements included in this report cover only the actual and esti- 
mated expenditures from the educational fund and do not include any estimated 
or actual expenditures from the building fund. The classification of accounts in- 
cluded herein has, however, been prepared to cover all the expenditures whether 
made from the educational or from the building fund, and it is recommended that 
the budgets hfereafter made, beginning with the school year, July 1st, should in- 
clude the estimated and actual expenditures for all activities and from all funds 
of the Board of Education. 

The budget which is transmitted herewith includes the following sum- 
maries : 



8 

I — Schedule of standard accounts for use in the preparation of esti- 
mates and the classification of expenditures of the Board of 
Education. 

2 — Summary statement of revenues of the Board of Education for 

educational purposes for the calendar year 1914, as estimated 

by the Secretary of the Board of Education. 
3 — Summary statement of estimated and actual expenditures from 

the educational fund classified by organization units and di- 
visions. 
4 — Summary statement of estimated and actual expenditures from 

the educational fund, classified by functions or classes of 

work and special activities. 
5 — Summary statement of estimated and actual expenditures from 

the educational fund, classified by character of expenditure 

under the standard accounts. 
6 — Detailed supporting schedules by organization units, divisions, 

functions, and character of expenditure under the standard 

accounts. 

Following conferences with the Superintendent of Schools, and the Secretary 
of the Board of Education, the recommendation of the efficiency division to the 
effect that the educational budget be hereafter prepared for the school year be- 
ginning July 1st and ending June 30th, rather than the calendar year as here- 
tofore, was adopted by the Committee on Finance of your Honorable Board. The 
budget statements transmitted herewith, therefore, include the estimated ex- 
penditures from the educational fund for the half year ending June 30th, 1914, 
and the actual expenditures for the calendar year 1913. 

The estimated expenditures have in all cases been prorated for the six 
months under the different standard accounts and arranged under the organiza- 
tion units, divisions and functions, on the basis of the estimates prepared by the 
Superintendent of Schools and the Secretary of the Board of Education. 

In the estimates of salaries and wages for the office employes, no advances 
over the salaries received at the present time have been included, except in the 
case of the employes in the three lowest grades of the clerical service, where the 
present salary is less than $960 per year. The matter of allowing advancement 
of salary on seniority and efficiency for the other office employes will be submit- 
ted to your Honorable Board in a separate communication. 

In distributing the lump sums under the standard accounts, certain diffi- 
culties were encountered which could not be entirely overcome in the short time 
available in the preparation of this budget. It has not been possible in all cases 
to go back to the original sources where doubt existed as to the proper distribu- 
tion of expenditures, and the bases used in the apportionment of salaries, fuel, 
light, heat and power; and for supplies and other expenses in the separate schools 
are not entirely satisfactory, but will be suf!iciently correct for the purposes of 
this budget. The budget statement included herein and the classification accounts 
are, however, standardized and follow the general lines of scientific budget mak- 
ing. Being standardized and definite, they afford an adequate basis for more ac- 
curate segregation and estimating in the future and provide more accurate 
methods for accounting control and for comparison from year to year between 
estimates, apportionments, appropriations and amounts expended. 

The summary budget statements of the estimated and actual expenditures 
from the educational fund classified under the organization units and divisions, 
functions and special activities, and character of expenditure under standard ac- 



9 

counts, are based upon the detail supporting schedules included under budget 
statement number 6. This latter statement furnishes in detail the actual and 
estimated expenditures for each organization unit or division, each function and 
each class of expenditure under the standard accounts. 

NEED OF A SCIENTIFIC BUDGET 

The tremendous growth of municipal and educational activities and the ad- 
vances made during the past few years in municipal budget making and account- 
ing, together with the experience and .judgment which has obtained in the man- 
agement of corporate bodies, both public and private, have brought out the neces- 
sity of scientific budget making. 

In the Board of Education of this city, revenues and expenditures have in- 
creased from approximately $9,000,000 in 1902, to $15,000,000 in 1913, and the 
activities have become so extensive that the question of providing a segregated 
budget based on standard accounts has from time to time been given consideration 
by the members of the Board, the Superintendent of Schools, the Secretary of 
the Board of Education and outside civic organizations. The action of your Board 
in requesting the preparation of this scientific budget for the educational division 
is along the line of advanced municipal practice and is in entire accord with the 
ideas of the Superintendent of Schools and the Secretary and others interested 
in the effective administration of educational work. 

The segregated scientific budget is a means of placing before the Board and 
the citizen body a definite annual program of activities and is thus in the nature 
of a prospectus, both of revenues and expenditures, which presents in summary 
form all facts necessary to shape the policy of the educational system. The ad- 
vantages of a definite budget are that clear and comprehensive statements may 
be obtained of the various functions and activities and a basis made available for 
judging understandingly the adequacy or inadequacy of appropriations. Such a 
budget also shows what services or things must be provided in order that 
the various functions may be performed. 

Past practice has permitted moneys to be appropriated in lump sums, thus 
affording no adequate basis for accounting control. The present budget is func- 
tionalized, according to the various kinds of service rendered, for every unit of 
organization and division, and every dollar is definitely appropriated for one or 
another of the objects set forth. Each of these objects of expenditure has been 
standardized and clearly defined in the schedule of accounts so that there need be 
no misunderstanding as to the meaning of terms by those in charge of the prepa- 
ration of estimates, by the members of the Board, by the administrative officers, 
or the accounting and auditing officers. 

Tn order that the form of the budget be such as to permit of comparisons from 
year to year, that it afford an adequate basis for auditing and accounting control, 
and that the administrative officers and members of the Board of Education have 
available the information to understand both the character of work completed 
and the conditions to be met, it is recommended that the following procedure be 
strictly adhered to in the preparation of school budgets in the future: 

1 — That preliminary estimates of separate units of organization and 
divisions be prepared by the officials in charge anQ submitted 
to the Superintendent of Schools or the Secretary of the 
Board of Education, in accordance as they are under the edu- 
cational or administrative organization, in order that the de- 



10 

partment oiTicers may consider the request of each organiza- 
tion unit or division in relation to the work of the depart- 
ment as a whole. 

2 — That the preliminary departmental estimates having thus been 
prepared under the standard accounts herein recommended 
and reviewed and revised by the Superintendent of Schools 
and the Secretary of the Board of Education, they then be 
submitted to the President of the Board of Education with 
the recommendations of the department officers. 

3 — That the President of the Board of Education then have the de- 
partmental estimates compiled and considered by the Finance 
Committee in the light of prexjous appropriations and ex- 
penditures for corresponding items for the purpose of decid- 
ing what shall be submitted to the full Board. 

4 — Finally, consideration and conclusions having been reached as 
to what the administration will approve with respect to re- 
quests for appropriations, that these conclusions be sum- 
marized in the form of a definite budget. 

ACKNOWLEDGMENT OF ASSISTANCE 

The preparation of a scientific budget covering the numerous activities of the 
educational department within this period was accomplished by the efficiency 
division only through the untiring energy of its working force and constant over- 
time. 

The Commission also desires to express its hearty appreciation of the earnest 
co-operation and assistance given by the officers and employes of the Board of 
Education, especially by those in the Bureau of Audit, and by other officials 
in public and industrial services in this and other cities. 

In the preparation of the schedule of standard accounts and in the classiflca- 
tion of expenditures for the various purposes, the Commission has been greatly 
assisted and has followed, where it was found practicable, the recommendations 
included in the classification provided in Schedule G-34 on Financial Statistics 
of Schools, by the Bureau of Census, Department of Commerce; the municipal 
budget clajssifications of New York, Philadelphia and this city, and the report on 
the national budget prepared by the President's Commission on Economy and 
Efficiency. 

The study was conducted under the direct charge of James Miles, examiner 
in charge of efficiency division, and J. L. Jacobs, efficiency engineer in charge, 
and the detail work was done by F. H. Cenfield, H. C. Dean, F. J. Flanagan, W. G. 
Heckathorne, T. E. Madsen, P. H. Myers and other assistants of the efficiency di- 
vision of this Commission, 

Respectfully submitted, 

CIVIL SERVICE COMMISSION, 
CITY OF CHICAGO. 

(Signed) - ■ H. M. Campbell, 

Elton Lower, 

John J. Flynn, 

Approved : Commissioners. 

EFFICIENCY DIVISION, 

Civil Service Commission. 

(Signed) James Miles. 

Examiner in Charge Efficiency Division. 
(Signed) J. L. Jacobs, 

Efficiency Engineer in Charge. 



11 



SUMMARY 
CLASSIFICATION OF STANDARD ACCOUNTS 



PERSONAL SERVICES. 

A — Salaries and Wages. 

B — Fees and Compensation Other Than Salaries and Wages. 

SERVICES OTHER THAN PERSONAL. 

C — Communication and Transportation Service. 

D — Garage and Stable- Service. 

E — Printing, Engraving, Lithographing and Binding Service. 

F — Advertising and Publication Service. 

G — Light, Heat and Power Service. 

H — Special and Miscellaneous Services (Other Than Personal). 

MATERIALS NOT SPECIFICALLY ADAPTED FOR USE AS SUPPLIES, EQUIP- 
MENT OR STRUCTURES. 



I — Materials. 



SUPPLIES. 



J — Educational, Stationery, Drafting and Scientific Supplies. 

K — Books, Charts and Globes (Supplies). 

L— Fuel. 

M — School Plant Supplies. 

EQUIPMENT (INCLUDING LIVE STOCK) AND PARTS. 

N — Apparatus, Machinery, Transporting and Conveying Equipment. 
— Furniture, Fittings and Furnishings. 
P — Live Stock. 

STRUCTURES AND PARTS AND NON- STRUCTURAL IMPROVEMENTS TO 

LAND. 

\\ — Repairs and Replacements. 
S — Construction and Betterments. 

LAND, RIGHTS, ORLIGATIONS, PAYMENT OF DEBT AND GRATUITIES. 

T— Land. 

U Rents and Other Current Expense Accruals for Easements, Permits and 

Privileges. 
V — Interest. 

W — Special Assessments. 
X — Payment of Debts. 
Y — Pension and Retirement Payments. 

OTHER PURPOSES. 

Z — Contingencies and Miscellaneous. 



12 

CLASSIFICATION OF STANDARD ACCOUNTS 

The definition and content of the standard accounts to be used in the 
preparation of estimates and the classification of expenditures is as follows: 

PERSONAL SERVICES. 

All expenditures for services which are personal in character — that is, which 
consist in acts of particular persons, performed by virtue of a contract (express 
or implied), or by virtue of the existence of an official relation, which places the 
skill or ability of the persons rendering such service under the continuous direc- 
tion and control of another employer or official superior during the period of 
service — including : 

A— SALARIES AND WAGES: All expenditures for services which 
are personal in character, including regular salaries and 
wages and pay, which compensation is measured by the time 
employed and must appear on a pay-roll of regular form. 

B—FEES AND COMPENSATION OTHER THAN SALARIES AND 
WAGES: All expenditures for services which are personal in 
character not appearing upon pay-rolls of regular form, in- 
cluding special service fees and compensation, whether ren- 
dered under contract or open market order or otherwise, such 
as professional service fees; fees for technical advice or 
information; special technical work when not paid on a 
monthly or annual salary; services and allowances combined 
when settled as one sum; services including equipment when 
the compensation for furnishing equipment is included as one 
sum in the rate of pay. 

SERVICES OTHER THAN PERSONAL. 

All expenditures for services other than personal — that is, services which 
consist in the results of acts of persons who by contract (expressed or implied), 
have undertaken to accomplish such results without giving to another any right 
to direct or control their ability or skill — including: 

C— COMMUNICATION AND TRANSPORTATION SERVICE: All ex- 
penditures for services other than personal, the end or pur- 
pose of which is to transmit messages or carry things or 
persons from place to place, whether by land, air or water — 
including: 

1. Telephone service. 

2. Land telegraph, cable or wireless telegraph service. 

3. Postal service. 

4. Commercial messenger service. 

5. Freight, express and delivery charges. 

6. Railroad and steamship transportation, and other ex- 

penses, necessary for the furnishing of comfort inci- 
dent to actual transportation. 

7. Carriage, coach, cab, horse and automobile hire and street 

car transportation. 

D— GARAGE AND STABLE SERVICE: All expenditures for serv- 
ices other than personal, the end or purpose of which is to 
provide for the subsistence and care of animals and the 
storage and care of automobiles and other local transporta- 
tion equipment — including: 

1. The furnishing of forage and stabling. 

2. Pasturage. 



13 

3. Subsistence and care of animals and storage and care of 

animal drawn vehicles (one payment for all). 

4. Other incidents of subsistence and care of animals and 

storage and care of vehicles such as clipping, shoeing 
animals, cleaning of animals, and cleaning of vehicles. 

5. Storage and care of motor vehicles and motor drawn 

vehicles. 

E—PRI.^'TING, ENGRAVING, LITHOGRAPHING AND BINDING 
SERVICE: All expenditures other than personal, the end or 
purpose of which is to imprint or engrave characters on 
paper, cloth or other material for publication, and to fasten 
paper or other materials together by binding — including: 

1. Printing, binding and doing of all other acts and the in- 

curring of all expenses pertaining to the publications 
issued by departments and their several bureaus, when 
this is done under a single order or contract. 

2. Lithographic engraving, electrotyping and stereotyping, 

independent of printlfig. 

3. Binding documents, reports, books and newspapers. 

4. Taking, developing and printing photographs and blue- 

prints. 

5. Special and miscellaneous printing, etc., (service). 

F— ADVERTISING AND PUBLICATION SERVICE: All expenditures 
for services other than personal, the end or purpose of which 
is to attract attention or notice to a want or desire, or to 
satisfy legal requirements, or to make public announcement 
of facts — including: 

1. Advertisements for bids. 

2. Advertisements for labor and services. 

3. Advertisements for sales of property, leases and special 

privileges. 

4. . Advertisements of services to be performed for fees. 

5. Notices posted or published. 

6. Special and miscellaneous advertisements and publica- 

tion of notices (service). 

G— LIGHT. HEAT AND POWER SERVICE: All expenditures for 
services other than personal, the end or purpose of which is 
to furnish light, heat and power, as distinguished from 
materials and supplies adapted to light, heat and power pro- 
duction. 

H— SPECIAL AND MISCELLANEOUS SERVICES (OTHER THAN 
PERSONAL): All expenditures for services by contract or 
open market order, other than personal, whicii cannot be 
allocated or made a direct charge to any of the specific classes 
above defined — including : 

1. Damage claims, court, or other public office service. 

2. Clipping bureau service. 

3. Computation and statistical service. 

4. Liability, fidelity and other insurance. 

5. Rental of and repairs to office devices. 

6. Hire of teams and horses other than communication 

service. 

7. Towel, laundry, ice and water service and other sanita- 

tion and cleaning service. 

8. Suppers and lunches. 

9. Other miscellaneous services, benefits received, claims 

and refunds not personal in character and not otherwise 
classified. 



>L\TERL\LS \0T SPECIFICALLY ADAPTED FOR USE AS SUPPLIES, EQUTP- 

iCELNT OR STRUCTURES. 

/ — MATERIALS: All expenditures for things not in a state of 
nature, which are suitable by nature or treatment for use 
as materials for supplies, equipment or structures, but which 
on account of lack of adaption to a specific use are of such 
general utility as to be available as materials for either sup- 
plies, equipment or structures — including-: 

1. Metals (reduced and met-allic products, such as metal 

in pigs, castings, metal in sheets and plates, metal in 
bars, rods, wire and chains, metal in rolled, or 
^Tought or forged shapes, pipe and pipe fittings Jn- 
cluding metal plumbing materials and parts , bolts, 
nuts, rivets, washers, nails, spikes, tacks and screws, 
builder's and cabinet maker's hardware. 

2. Non-metallic mineral products, such as terra cotta, 

brick, stone, plaster, concrete and other generally 
adapted non-metallic mineral products. 

3. Lumber and wool products. 

4. Fiber products. 

5. Paints, painters' materials and varnishes. 

6. Saps, gums, dyes and other partially adapted vegetable 

products (excluding grains, forage, wood and fiber, . 

7. Miscellaneous materials and parts. 

SUTPLIES. 

All expenditures, whether purchase price for, outlay or advances under con- 
tract or open market order for production of things which are or have been 
planned to be specifically and finally adapted to a particular use for sustaining 
life, or for the production of mechanical energy or power, or for other purposes 
which require that the things when applied to the use for which they are adapted 
be consumed, i. e,, be subjected to such chemical or physical change as to unfit 
them for continuing use of the same kind as that for which they were adapted 
or if not consumed are not to be held for return or specific account of the person 
to whom is.sued for use — including: 

J—EDUCATIOyAL, STATIO.\ERT, DRAFT ISG A.YD SCIEyTIFIC 
SUPPLIES: All expenditures, whether purchase price for, or 
outlay or advances under contract or open market order for 
production of things which have been or are planned to be 
finally adapted for office, desk, scientific or educational use, 
and which when used are actually or constructively con- 
sumed — including : 

1. E-ducational supplies, such as manual training supplies; 

household arts supplies; physical education and swim- 
ming supplies; laboratory sciences, supplies other than 
such as photographic supplies, chemicals, t€st tubes, 
sand, molasses, flour, steel, aluminum, lead, copper and 
other supplies used in the technical studies: mechanical 
drawing and drafting supplies, such as drawing and 
tracing cloth, process paper and process cloth, water 
colors, thumb tacks, pounce; art supplies: music sup- 
plies: kindergarten supplies; and general educational 
construction supplies. 

2. Office supplies, such as paper [including plain paper 

printed forms and letter heads; envelopes ''not 
stamped*, mailing jackets and tubes, and filing folders, 
cards, guides, tags and tag strings: carbon and ink coated 
papers; wrapping, blotting and cover papers; blank 



l.J 

books, cardboard, binder's board, strawboard, tag board 
and oil board; specially protected papers; gummed paper, 
labels, paper seals and binders] ; handwriting supplies 
(excluding paper, ink and receptacles, ; supplies for 
office devices excluding paper , adhesive, clips and 
fasteners other than those included in supplies for 
office de\ices , inks and miscellaneous desk accessories. 

3. Magazines and newspapers. 

4. Wearing apparel and hand sewing supplies for pupils. 

5. Supplies and provisions for the care and siistenance of 

pupils, including drugs and medical supplies and sup- 
plies for penny lunches. 

6. Miscellaneous educational supplies not otherwise classi- 

fied. 

K— BOOKS. CHARTS AXD GLOBES SUPPLIES, : All expenditures, 
whether purchase price for or outlay or advances under con- 
tract, or open market order, for the production of things other 
than those classified above, which have been or are planned to 
be specifically and finally adapted to particular use, and which 
when applied to the use for which they have been adapted, 
are actually or constructively consumed — including: 
i. Fund books. 

2. Supplementary reading and library books. 

3. Maps, globes and reference books. 

L — FCEL. All expenditures, whether purchase price for. or outlay 
or advances under contract or open market order for produc- 
tion of things which have been or are planned to be finally 
adapted to the production of heat and power — including: 

1. Solid fuel, such as coal and lignite, coke, charcoal, wood, 

kindling and matches, minor solid fuels and by-prod- 
ucts. 

2. Liquid fuel, such as crude petroleuni, petroleum distillates, 

petroleum residues, tar and pitch, alcohols. 

3. Gas fuel, water gas, air gas, oil gas, producer gas, natural 

gas. acetylene gas. 
M— SCHOOL PLAM SUPPLIES: All expenditures, whether pur- 
chase price for. or outlay or advances under contract or open 
market order for production of. things which have been or 
are planned to be finally adapted for use at a school plant as 
cleansers, disinfectors. deodorizers and supplies for toilet 
purposes, or those things which have been or are planned to 
be finally adapted for the feeding and bedding of animals, 
or those supplies for the reduction of friction and attrition in 
the operation of machines or for the polishing or abraiding 
incident to the proper care of machines and which when ap- 
plied to use are consumed — including: 

1. Soaps, soap powders and liquids. 

2. Chemical cleansers. 

3. Metal, wood and stone polishes and washing oils. 

4. Toilet brushes, combs and mirrors. 

5. Dismfectants. fungicides, germicides, insecticides and 

vermicides. 

6. Toilet paper. 

7. Toilet liquids, pastes, powders and perfumes excluding 

preparations for the teeth' . 

8. Sponges natural and artificial . expendable brooms, 

brushes, buckets, padlocks and fabrics. 

9. Other cleansers and toilet supplies, such as sweeping sub- 

stances, sawdust, laundry supplies not otherwise classi- 
fied, harness dressing and soap, paint remover. 



16 

10. Roughage, such as timothy and clover, alfalfa and 

clover, wild hay, oats, corn fodder, feed straw, Hun- 
garian millet, kaffir corn. 

11. Grains. 

12. By-products, such as bran, oil meal, etc. 

13. Succulent feed (not by-products). 

14. Bedding, such as straw, sawdust, excelsior. 

15. Horse shoes and harness supplies. 

16. Miscellaneous forage, such as condition powders, bone 

meal, oyster shells, meat for animals, horse rations, 
rock salt. 

17. Lubricants. 

18. Packing, calking and gaskets, 

19. Polishing and abraiding supplies for mechanical equip- 

ment. 

20. Waste and wipers. 

21. Electrician's supplies not elsewhere classified. 

22. Furnace supplies. 

23. Supplies used in the arts and crafts, such as solder, etc. 

24. Florist's and agricultural supplies. 

25. Flags and bunting. 

26. Fire extinguishing supplies. 

27. Recreational supplies, not elsewhere classified. 
EQUIPMENT (INCLUDING LIVE STOCK) AND PARTS. 

All expenditures, whether purchase price for, or outlays or advances under 
contract or open market order for the production of things or parts of things, 
which are or have been planned to be adapted to continuing use for increasing 
the efficiency and economy of human effort, or for sheltering, supporting, storing, 
caring for or protecting persons, animals, or things (excluding items classified 
under structures) — including: 

N—APPARATUS, MACHINERY. TRANSPORTING AND CONVEY- 
ING EQUIPMENT: All expenditures whether purchase price 
for, or outlays or advances under contract or open market 
order for the production of things or parts of things which 
are or have been planned to be adapted to continuing use for 
the generation, transmission and utilization of electrical or 
mechanical power and all things not in a state of nature, not 
fixed to the land which have been finally adapted to continuing 
use for increasing the efficiency and economy of human effort, 
which things or parts of things are to be used in the operation 
and maintenance of a school plant, as distinguished from edu- 
cational equipment (excluding items classified under struc- 
tures) — including: 

1. Heat, light, power, ventilation and electrical equipment — 

including: Hot air and steam producing apparatus; 
lighting equipment; refrigerating equipment; steam 
and other elastic fuel engines; electrical generator? 
and motors; ventilation equipment; power, heat and 
cold transmitting equipment; pumping and air com- 
pressing equipment; miscellaneous heat, light and 
power equipment. 

2. Production and construction equipment — including: 

Equipment for farming and extraction of raw ma- 
terials or substances; metal working equipment; non- 
metallic mineral working equipment; wood working 
equipment; food separating equipment (excluding 
household utensils') ; printing and fibre cloth and leather 
working equipment; construction, repairing and wreck- 
ing equipment; miscellaneous production and construc- 
tion equipment. 



17 

3. Transporting and conveying equipment — including: Ele- 
vators, wagons, trucks and other equipment for lifting, 
hauling, conveying and otherwise moving persons or 
things; trunks, valises and other containers for trans- 
portation of things; telephonic and telegraphic equip- 
ment; harness and other stable and garage equipment; 
miscellaneous transporting and conveying equipment. 
0— FURNITURE, FITTINGS AND FURNISHINGS: All expendi- 
tures, whether purchase price for, or outlays or advances 
under contract or open market order, for the production of 
things or parts of things which are or have been planned to 
be adapted to continuing use for sheltering, supporting, stor- 
ing, caring for or protecting persons or things (excluding items 
classified under structures) — including: 

1. Furniture and furnishings, such as chairs, beds and other 

supports for the body; tables, book-cases, cabinets, 
typewriters, adding and calculating machines and out- 
door furniture and fixtures, desks and other supports 
and depositories for commodities; floor coverings; por- 
tieres, wall, window and furniture coverings, draperies 
and window shades; kitchen, dining room and house- 
hold utensils and crockery; baths and lavatories, toilets 
and toilet accessories; bedding (exclusive of bed linen) ; 
ofBce, library and store furniture and furnishings not 
otherwise classified; miscellaneous furniture and fur- 
nishings; sewing machines. 

2. Property and life preserving and care taking equipment, 

such as fire preventing and fighting equipment; clean- 
ing, renovating and polishing equipment; clipping, trim- 
ming and rolling, and watering equipment for lawn 
and garden; equipment for protection of shipping; mis- 
cellaneous property and caretaking equipment. 

3. Educational, scientific and recreational equipment, such 

as educational equipment, including library stacks and 
cases, museum stock, botanical garden stock and 
school-room equipment; scientific equipment — includ- 
ing measuring instruments and accessories, weighing, 
testing and metering apparatus, microscopes and other 
aids to the senses, photographic equipment, mechan- 
ical drafting devices, and laboratory equipment not 
otherwise classified; recreational equipment, including 
musical instruments, phonographs, stage equi?3ment, 
picture exhibitors, lantern slides, etc., gymnasium and 
playground equipment of a permanent nature and 
games equipment. 

p LIVE STOCK: All expenditures for animals subject to control 

of man which are possessed for continuing growth, product- 
ive, scientific or experimental use while living — including 
horses, cattle, fowls and other farm animals. 

STRUCTURES AND PARTS AND NON-STRUCTURAL IMPROVEMENTS TO 

LAND. 

All expenditures, whether purchase price for things, or parts of things, or 
outlays or advances under contract or open market order for the construction of 
things, or parts of things, not in a state of nature, fixed or built on land, or for 
alterations made by man for whatever purpose, these things, or parts of things, 
or alterations to land, being, or being planned to be, finally adapted to continuing 
use for sheltering, supporting, storing, oi; protecting persons, animals or things, 
or for improving the natural condition of the iand so as to satisfy human wants, 
such as office, store, warehouse and other public buildings, fences, enclosing walls. 



18 

trellises and pergolas, ornamental and commemorative structures and non- 
structural improvements to lands — including: 

R— REPAIRS AND REPLACEMENTS: All expenditures by contract 
or open market order for materials, parts, labor and other 
things or services except the current up-keep of furniture and 
furnishings, equipment and structures, to provide against re- 
pairable deterioration from wear and tear, waste and loss. 

S— CONSTRUCTION AND BETTERMENT: All expenditures by 
contract or open order which may be directly allocated to 
the building of furniture, furnishings and structures. 

LAND, RIGHTS, OBLIGATIONS, PAYMENT OF DEBT AND GRATUITIES. 

T — LAND: All expenditures for the legal title to land — including 
payments of awards and taxed costs in condemnation proceed- 
ings and for leaseholds and interest in land as purchase price, 
as distinguished from current accruals of charges for the use 
of land or interest in land. 

D— RENTS AND OTHER CURRENT EXPENSE ACCRUALS FOR 
EASEMENTS, PERMITS AND PRIVILEGES: All expenditures 
on account of current expense accruals as distinguished from 
purchase price for rights to, possession and use of land, struc- 
tures or equipment owned by another, the possession of which 
is to be relinquished at the end of a term specified or implied 
by law, or for easements, permits or privileges. 

V — INTEREST: All expenditures in the nature of compensation for 
the deferrment of money payments contracted for in the mak- 
ing of loans or at the time of making purchase on credit or in 
the nature of grants or percentages on money received or set 
aside and held by the Board of Education in the capacity of 
trustee or banker. 

W— SPECIAL ASSESSMENTS: All expenditures in the nature of 
payment of special taxes to other civil divisions. 

X— PAYMENT OF DEBT: All exlpenditures in the nature of pay- 
ment or delivery of money contracted to be delivered in the 
making of loans or at time of making purchase on credit, ex- 
cept interest. 

Y— PENSION AND RETIREMENT PAYMENTS: All expenditures to 
persons by way of accruals of fixed charges made as compen- 
sation for past services to the Board of Education, as provided 
by the statutes of the State of Illinois. 

OTHER PURPOSES. 

Z— CONTINGENCIES AND MISCELLANEOUS: All expenditures for 
purposes not provided for under the titles above defined or 
specified, which would be allocated to any of the preceding 
classes and which shall be classified under the above standard 
accounts as expended. 



19 



REPORT ON PROCEDURE IN PREPARATION OF 

BUDGETS BOARD OF EDUCATION, 

CITY OF CHICAGO 



LETTER OF TRANSAIITTAL 



May 2, 1914. 

Eon. Peter Reinberg, President, Board of Education, City of Chicago: 

Dear Sir — The Commission begs to transmit herewith report of the efficiency 
division on the plan of procedure in the preparation of the budget for administra- 
tive and educational purposes. 

This report is submitted in accordance with the statement included in this 
report submitted to your board by this Commission on April 10, 1914. 

Yours very truly, 
Civil Service Commission, 

City of Chicago. 
(Signed) John J. Flynn, 

Commissioner. 



Report of Efficiency Division, Civil Service Commission 



April 29, 1914, 
Civil Service Commission, City of Chicago: 

Gentlemen — In accordance with the statement included in the report sub- 
mitted to the Board of Education April 10, 1914, that "matters relative to the sys- 
tem necessary in keeping the record of the expenditures, the instructions for 
preparing estimates and keeping within the expenditures in accordance with 
budget allowances, will be included in a subsequent report", the effi- 
ciency division submits herewith plan of procedure in the preparation of budgets 
for administrative and educational purposes. 



20 

PLAN OF PROCEDURE 

In order that the form of the budget be such as to permit of comparisons from 
year to year, that it afford an adequate basis for auditing and accounting control 
and that the administrative officers and members of the board have available the 
information to understand the character of work completed and the scope of work 
to be undertaken, it is recommended that the following general plan of procedure, 
as outlined in the letter of April 10, 19J4, be adhered to in the preparation of 
school budgets in the future: 

1 — That preliminary estimates of separate units of organization and 
divisions be prepared by the officials in charge and submitted 
to the superintendent of schools or the secretary of the Board 
of Education, in accordance as they are under the educational 
or administrative organization, in order that the department 
officers may consider the needs of each organization unit or 
division in relation to the work of the department as a whole. 

2 — That the preliminary departmental estimates having thus been pre- 
pared and reviewed and revised by the superintendent of 
schools and the secretary of the Board of Education, they then 
be- submitted to the president of the Board of Education with 
the recommendations of the department olficers. 

3 — That the president of the Board of Education then have the de- 
partmental estimates compiled and considered by the Finance 
Committee in the light of previous appropriations and ex- 
penditures for corresponding items for the purpose of decid- 
ing what shall be submitted to the full board. 

4 — Finally, consideration and conclusions having been reached as to 
what the administration will approve with respect to requests 
for appropriations, that these conclusions be summarized in 
the form of a definite budget. 

Preliminary estimates for each budget period beginning July first shall be 
prepared and transmitted not later than May first of each year to the superin- 
tendent of schools or the secretary of the Board of Education. 

Estimates in writing of the amounts deemed necessary for carrying on the 
work during the next ensuing fiscal year shall be prepared in such form and man- 
ner and shall be supported by such schedules and exhibits as the board shall, 
from time to time, prescribe. The following detail, however, shall be required 
in any case and shall be included on a special form: 

1 — Items in all estimates shall be set up in at least as fine detail as is 
provided in the classification of accounts, and in such finer 
detail as may appear practicable and desirable. 

2. — Estimates shall be made for the entire year, and in adjacent or 
parallel columns there shall be shown the actual expendi- 
tures for the same items in the preceding year. 

3 — Supporting data showing the manner of arriving at the various 
items set up in the estimate, with explanations of requested 
increases or additional items estimated on shall accompanv 
the estimates. 



21 

4 — A separate schedule of salaries and wages to support that item in 
the estimate shall be submitted. In this schedule shall be set 
up all the different positions occuring in the unit of organiza- 
tion together with the number of persons in such positions and 
their annual rate of salary or wage, both for the preceding 
year, and as an estimate of the requirements for the en- 
suing year. Where labor requirements vary with the season, 
of the year, the number of months the labor will be required 
shall be indicated in connection with the estimate. In making 
estimates removals from the service, additions to the service, 
and increases in pay as contemplated under civil service com- 
pensation schedules, shall be considered. Where new posi- 
tions are estimated on, or where more persons are requested 
for the same positions that in the preceding year, explanations 
shall be given. 

5 — In the space provided for on a form similar to the attached, there 
shall be included the following: 

(a) The character of expenditure which will be for any 

unit of organization, one or more of the following: 

(1) Expense of Administration. 

(2) Expense of Instruction. 

(3) Operation of School Plant. 

(4) Maintenance of School Plant. 

(5) Capital Expenditure. 

(b) Functions, such as general studies, manual training, 

physical education, kindergartens, etc. 

(c) Summary accounts and items under summary accounts 

as shown in the classification of standard accounts 
prepared by the efficiency division and submitted to 
the Board of Education in connection with the 
budget. 

On receipt of estimates, the two department heads shall transmit the same 
to the auditor, who shall fill in the necessary information and statistics in the 
columns provided on a special form. The auditor will also make recapitulation of 
classes of expenditure by funds and will return the estimates to their respective 
department heads. 

The estimates for the educational department shall be scrutinized by the 
superintendent of schools and the estimates for the administrative department 
shall be scrutinized by the secretary of the Board of Education and their recom- 
mendations entered by summary accounts and functions in the appropriate 
column on the estimate sheet, and by them submitted between the fifteenth day 
of May and the first day of June, to the president of the Board. The president 
of the board will then have these estimates considered by the Committee on 
Finance in the light of previous appropriations and expenditures for correspond- 
ing items and the supporting statements of heads of units or organization. 

In considering the estimates, the heads of the departments and the Com- 
mittee on Finance shall proceed as follows : 

1 — Determine what functions or lines of activity are being main- 
tained by the unit of organization in question. 

2 — Determine (from the supporting statements) what service was 
rendered in each during the previous period. 



22 

3 — Determine (from the supporting statements) the cost of maintain- 
ing each function or activity. 

4 — Make comparison of the service rendered with the cost in each 
function or activity, 

5 — Determine from this comparison and from the supporting state- 
ments of future activities and policies, the proper appro- 
priation to be allowed for each function or activity for the 
ensuing fiscal year. 

The Committee on Finance shall consider the estimates and supporting 
statements and shall enter in the last column its recommendation as to the amount 
to be allowed for the ensuing year. These estimates shall then be transmitted 
to the board which shall consider and pass upon same on or before June 30th of 
each fiscal year. 

ACCOUNTING CONTROL 

The present accounting system of the Board of Education is satisfactory in so 
far as keeping an accurate record of expenditures is concerned. There is, however, 
no complete control by the bureau of audit in the matter of checking requisitions 
and charging the expenditures against the proper appropriation account of the unit 
of organization affected. For this reason it is proposed that the present system of 
keeping accounts on the basis of functions be discontinued and that they be here- 
after kept on the basis of the summary accounts under each unit of organization. 
The classification of these standard accounts is included in the report of April 10, 
1914 to the Board of Education. 

Under this proposed system, expenditures will be recorded in an appropria- 
tion ledger, based upon summary accounts. This ledger will show under each unit 
of organization, the appropriation for each summary account, and appropriate col- 
ums shall be provided for the entry of date, voucher number, estimated amount of 
the requisition, actual amount of the voucher, cumulative total of expenditures 
for the period, and the available balance of the appropriation. In this manner con- 
trol will be had by summary accounts and latitude allowed as to the expenditures 
of items under such summary accounts. 

In order to provide complete data of the cost of operation by functions, it 
is recommended that all vouchers and payrolls be classified according to (1) unit 
of organization, (2) function under each unit, (3) summary account, (4) item 
under summary account, and that these statistics be compiled from such classi- 
fication by mechanical means. A continuous daily record will in this way be kept 
of the cost of operation by functions. It will also be desirable to apply this same 
system of tabulating statistics to other activities and branches of the board. 

Under the present arrangement, the division of supplies not only cares for the 
storing, and distribution of supplies, but also makes a complete detailed record 
of the distribution of all requisitions made by the various units of organizations. 
This arrangement indicates an improper assignment of functions, since it gives the 
auditor no check on the availability of funds nor on the distribution of charges for 
supplies delivered to schools. There is in no one office complete record of the ex- 
penditures of each unit or organization. 

It is proposed that the function of the division of supplies shall henceforth be 
that of storing and distributing supplies, and that all purchases shall be made by 



23 

the bureau of purchases, whether by contract or open market order. In order that 
a check rnay be had on appropriations, it is further recommended that all requisi- 
tions made on the division of supplies for materials and supplies, and all requisi- 
tions made by the superintendent of supplies for stock, shall pass through the 
bureau of audit, where they shall be compared with the available appropriation 
in the account to which the items called for in the requisitions are to be charged. 
Before supplies are distributed and before orders are issued for the purchase of 
stock by the purchasing agent, such requisitions shall bear the check of the audit- 
ing office. 

The procedure recommended, is as follows : 

Materials and supplies controlling accounts are to be maintained by 
funds. All materials and supplies purchased shall be charged 
to one or the other of these materials and supplies controlling 
accounts as per distribution on the voucher. 

Vouchers will be distributed on the voucher register by funds. 

Requisitions for supplies shall originate 

(1) With heads of units of organization when ordering materials 

and supplies through stores. 

(2) With the superintendent of supplies when ordering supplies 

for the increase of stock. 

Requisitions for supplies shall be made in triplicate. The third copy 
shall remain with the issuing officer and the original and dup- 
licate copies shall be sent to the auditor to be, by him, com- 
pared with the available appropriation. The proper distribu- 
tion of the supplies ordered shall be indicated on the back of 
the requisition by a classification clerk. After being signed 
by the auditor, both the original and duplicate shall be sent 
to the superintendent of supplies. If the superintendent of 
supplies has material on hand he will fill the requisition and 
deliver the goods sending, at the same time, both original 
■ ' and duplicate copies of the requisition. The head of the unit 

of organization, upon the receipt of these goods, will sign the 
driver's ticket and he will, within a reasonable time, examine 
the materials delivered and sign both copies of the requisi- 
tion, sending the duplicate to the division of supplies and 
the original to the auditor. 

If the superintendent of supplies has not the material on hand, and 
also in case he is desirous of increasing his stock, he will 
issue a requisition on the purchasing agent, and this requisi- 
tion must, in turn, be approved by the auditor by comparison 
with the available balance in one or more of the materials 
and supplies controlling accounts. 

The superintendent of supplies will maintain a stock ledger on the 
basis of quantities and values. 

The superintendent of supplies will make monthly reports to the 
bureau of audit of supplies delivered, such report to be made 
up from the duplicate requisitions and to be checked with the 
stock ledger prior to its being delivered to the bureau of audit. 
It shall be set up only in sufficient detail to show credits 
against the materials and supplies controlling accounts by 
funds. 



Tn order to check the monthly report of the superintendent of sup- 
plies, the auditor shall recapitulate all signed requisitions for 
supplies delivered during the month and compare the total 
with the total of the monthly report of the superintendent of 
supplies. 

The above system for controlling the requisitions and purchases should also 
be maintained in the requisitions made by heads of the units of organization for 
repair work. 

The adherence to this system will do away with any misunderstanding as to 
the meaning of terms and the amounts appropriated for the various services or 
things, and will afford an adequate basis for auditing and accounting control so that 
the administrative ofTicers and members of the Board of Education will, at all times, 
have available complete information as to the character of work completed, the 
expenditures and the conditions to be met. 

During the course of the investigation, it was found that considerable work 
and confusion is caused by the fact that automatic advances of salaries for teach- 
ers are under the present system made necessary in each semi-monthly pay roll. 
It was suggested to the superintendent of schools and to the secretary and to the 
board, that a system be devised whereby all salary advances to teachers be granted 
at specific periods in the year so that all automatic advances due the teachers will 
be made at stated intervals. The advantages of this scheme has been recognized 
by the superintendent and the secretary and the board, and the same should be 
adopted at the earliest time. The pay rolls for teachers should be made out and 
charges distributed to the proper accounts and functions under each unit of 
organization in which they originate. In case of emergency or contingency, where 
it is necessary to employ additional teachers in specific schools or obtain addi- 
tional appropriation for other purposes, requisitions for such shall be made in 
accordance with the above plan, and shall be passed upon by the auditor, who will 
indicate to the board the transfer of available funds which are necessary for this 
purpose. 

Respectfully submitted, 

(Signed) J. L. Jacobs, 

Efficiency Engineer in Charge. 
Approved : 

(Signed) James Miles, 

Examiner in Charge of Efficiency Division. 



RULES GOVERNING COMPENSATION OF CIVIL SERVICE EMPLOYES. 

The following rules were submitted by the Efficiency Division of the City 
Civil Service Commission and were adopted by the Board of Education on June 
24, 1914, as the Rules of the Board to govern Civil Service employment: 

Section 1. Whenever the Civil Service Commission shall by rule have classi- 
fied offices and places of employment into classes and grades, and said offices and 
places have been placed into classes according to the general line and character of 
work involved in the respective duties thereof, and within each class shall have 
established grades or ranks, each grade or rank comprising offices and places hav- 
ing substantially similar duties, authority and responsibility, appropriations for 
salaries for all such offices and places of employment within each grade shall be 



25 

uniform. No salaries shall be paid by the board for services of any officer or 
employes unless such person is occupying an office or place of employment accord- 
ing to the provisions of this report and is entitled to payment therefor. 

Section 2. Whenever any grade or rank in the classified service shall have 
been divided into salary groups for the purpose of varying compensation according 
to efficiency and seniority, and the board shall have appropriated according to such 
salary groups for positions in said grades of service, appointment shall be to the 
group having the lowest fixed salary rate. Advancement to the higher groups or 
salary rates shall be made on the basis of efficiency and seniority within the de- 
partment, as shown by the records thereof kept in the office of the Civil Service 
Commission. 

Section 3. Any officer or employe shall become eligible for advancement, 
and may be advanced from a lower salary group to the next higher salary group 
within a grade in the classified service, when a vacancy in such higher salary group 
exists, after such officer or employe shall have served in such lower group by ac- 
tual employment for at least the period specified in the rules of the Civil Service 
Commission. Nothing in this report shall be construed to mean that it shall be 
mandatory upon the board to pay or advance an officer or employe to the next 
higher salary group within a grade of service because such officer or employe has 
served in the lower group the minimum period of time specified in the schedules 
as established by the Civil Service Commission. 

Section 4. Whenever the board shall have advanced an office or place of 
employment in the classified service to a higher grade than theretofore existed, and 
increased the salary thereof, no payment of such advanced salaries shall be made 
to the officers or employes filling such positions until such time as they are certi- 
fied to the higher grade by the Civil Service Commission, 

Section 5. Lobbying or soliciting on the part of any officer or employe of 
the board for any salary increase is hereby prohibited. 

Section 6. All matters relating to personal employment of an officer or em- 
ploye shall be presented by such officer or employe only to his bureau or office 
head. 

Section 7. No advancement of salary shall be made beyond an existing grade 
for the performance of the same duties^ — but only in case of increased duties or 
responsibility which involve a change of position. 

Section 8, No advancement of salaries within a grade shall be made other 
than upon a basis of seniority and efficiency as established by the rules of the 
Civil Service Commission, or where it is found that the duties of the position are 
of a lower grade than the grade of the position heretofore appropriated. 

Section 9. No advancement of salaries from group to group within a grade 
shall be made wherein the service has been less than three months immediately 
preceding the request. 

Section 10. No advancement of salaries shall be provided for in the annual 
budget except where the eligibility as established by the rules and records of the 
Civil Service Commission shall have obtained prior to August 1 of the fiscal year; 
one exception to this rule being allowable, namely, in cases of positions in Grades 

1 to HI, inclusive, where employes enter at salaries of $840, and under , in all 

of which provision may be made for advancement where all other requirements as 
to eligibility obtain. 

Section 11. No advancement of salaries shall be made where the average net 
efficiency, as shown by the records of the Civil Service Commission for the six 
qionths immediately preceding the request has been less than 75 per cent; or being 
between 75 and 80 per cent, the work of the employe is not considered upon in- 
vestigation by the Civil Service Commission worthy of the advance. 

Section 12. No transfer of funds shall be permitted after the passage of the 
annual budget, but where emergencies are shown to exist special action shall be 
taken by the board. 



26 



ORDER OF THE BOARD OF EDUCATION ON THE PASSAGE 

OF THE EDUCATIONAL BUDGET FOR 

THE FISCAL YEAR 1914. 

(Passed June 24, 1914.) 

Making appropriations from the educational fund for the fiscal year from January 
1, 1914, to December 31, 1914. 

Your Committee on Finance respectfully submits the following report with 
reference to the finances of the Board of Education — educational fund — and the 
following recommendations as to the apportionment and control of expenditures 
for the fiscal year 1914: 

Section 1. That the following amounts or so much thereof, as included in 
the report of the efficiency division in the educational budget, copy of which is 
herewith attached, as may be needed be and the same are hereby appropriated for 
educational purposes of the Board of Education of the City of Chicago for the 
fiscal year beginning January 1, 1914, and ending December 31, 1914. 

Section 2. That for purposes of accounting control the first figures of the 
code designations set forth in this budget shall constitute the department, bureau 
or group numbers, and the letters and remaining figures of the code designations 
shall constitute the account numbers of the respective departments, bureaus and 
groups. ^ ; 

Section 3. That the Secretary of the Board and the heads of departments, 
bureaus and offices of the Board of Education shall administer the amounts ap- 
propriated in this budget by standard accounts as specified by code numbers, and 
in accordance with the classification of accounts, in which is specified the detail 
of commodities, services, benefits and claims chargeable to said standard accounts 
respectively, and they are hereby prohibited from incurring any liabilities against 
any account in excess of the amount herein authorized for such account and from 
changing any salary or wages item herein, and from incurring any liability which 
will necessitate a transfer from the appropriations in their respective departments, 
except where emergencies are shown to exist and only on special action by the 
Board of Education. 

Section 4. That the appropriation herein of amounts for the payment of 
"unpaid bills" or "contract liabilities" shall not be construed as an approval of 
any of said bills or contract liabilities by the Board of Education, but shall be re- 
garded only as the provision of a fund for the payment thereof when said bills 
or contract liabilities have been found to be valid and legal obligations against 
the Board of Education, and have been properly vouchered and audited. 

Section 5. That the titles and the compensation fixed herein for same, of 
positions under civil service, are, and shall be construed to be, the official civil 
service title and the official compensation for same, of the positions for which 
appropriations are made, in accordance with the classification of positions under 
the provisions of the attached report, authorizing the classification of all civil 
service positions and providing for uniform grading and compensation in the 
classified service based upon character and responsibility of duties and seniority 
and efficiency in the performance of same. 



Following are the summary statements of revenues and expenditure estimates 
and a number of sample supporting schedules for some of the units of organi- 
zation. 

SUMMARY STATEMENT OF REVENUES OF THE 
BOARD OF EDUCATION FOR EDUCATIONAL 
PURPOSES FOR THE CALENDAR YEAR 1914 AS 
ESTIMATED BY THE SECRETARY OF THE BOARD 
OF EDUCATION. 



1. Gash on hand January 1, 1914 $ 125,069.63 

2. Estimated Miscellaneous Receipts, Sale of 

Old Iron and Furniture, and Rentals of 

Assembly Halls and School Property 15,000.00 

3. Cash on Hand January 1, 1914, 

School Fund Income Ac- 
count, (back rentals) $ 815,087.13 

Less amount to apply to in- 
creases under schedules . 
adopted February 7, 1912, 
and due during the year 1915 408,000.00 

407,087.03 

4. Estimated State School Tax, per capita 1,200,000.00 

5. From Rentals of School Fund Property 646,000.00 

6. From Interest on Investments 55,000.00 

7. From Tuition Fees — Non-resident Pupils 4,000.00 

8. Miscellaneous — Corrections in Pay-rolls, etc. . 2,500.00 

9. From Interest on School Fund Income Daily 

Balances 5,000.00 

10. From School Tax Levy, 1913. .$10,383,742.40 



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FUNCTIONS, ORGANIZATION UNITS AND 

CHARACTER OF EXPENDITURES 

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(EXPENSE OF INSTRUCTION). 
Principal's Office. 

SALARIES AND WAGES: 

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